Evaluasi Penerapan Prosedur Pembelian Bahan Baku Pada Pt Heng Guan Batam Industries

Abstract

This research is conducted with the aim to discuss about the evaluation of the purchasing procedure that causes an error recording the purchase of raw materials by using transaction logs and doubled-position at PT Heng Guan Batam Industries which is not in accordance with the exiting theory. By doing an internship for 3 months at PT Heng Guan Batam Industries the author will know what causes errors that occur on the purchase. The error can be handled with a good internal control system to minimize any errors or losses at the company.